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PROPERTIES AND ACCUMULATED DEPRECIATION | 12 Months Ended
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Dec. 31, 2019
Property, Plant and Equipment [Abstract] |
PROPERTIES AND ACCUMULATED DEPRECIATION | PROPERTIES AND ACCUMULATED DEPRECIATION
| December 31,
(Dollars in millions) | 2019 |  | 2018
Properties |  |  |
Land | $ | 158 |  |  | $ | 158 |
Buildings | 1,430 |  |  | 1,385 |
Machinery and equipment | 10,960 |  |  | 10,801 |
Construction in progress | 356 |  |  | 387 |
Properties and equipment at cost | $ | 12,904 |  |  | $ | 12,731 |
Less: Accumulated depreciation | 7,333 |  |  | 7,131 |
Net properties | $ | 5,571 |  |  | $ | 5,600 |
Depreciation expense was $450 million, $437 million, and $420 million for 2019, 2018, and 2017, respectively. Cumulative construction-period interest of $98 million and $115 million, reduced by accumulated depreciation of $38 million and $54 million, is included in net properties at December 31, 2019 and 2018, respectively. Eastman capitalized $4 million of interest in 2019, $4 million of interest in 2018, and $8 million of interest in 2017.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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